All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in the sections, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning:
(1) COUNTY. Baldwin County.
(2) MONTH. The calendar month.
(3) STATE SALES TAX. The tax imposed by the state sales tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4.
Structure Code of Alabama
Division 3 - County General Fund and Juvenile Home.
Section 45-2-244.070 - Applicability.
Section 45-2-244.071 - Definitions.
Section 45-2-244.072 - Special County Privilege License Tax.
Section 45-2-244.073 - Payment of Tax.
Section 45-2-244.074 - Addition of Tax to Sales Price or Admission Fee.
Section 45-2-244.075 - Collections and Enforcement.
Section 45-2-244.076 - Application of State Sales Tax Statutes.
Section 45-2-244.077 - Charge for Collections; Dispositition of Funds.